Under Proposition 19, a homeowner who is at least 55 (or severely and permanently disabled) can transfer the property tax "base year value" of their principal residence to a replacement home anywhere in California, bought or built within two years of selling the original, up to three times.
How the value works
- Equal or lesser value: no adjustment. The State Board of Equalization defines that as 100% of the original's market value if the replacement is bought before the sale, 105% if bought in the first year after, and 110% in the second year.
- A more expensive replacement is allowed; the amount above "equal or lesser value" is added to the transferred value.
How to claim it
File form BOE-19-B with the County Assessor after both sales are done and you're living in the new home, within 3 years of buying it. It isn't handled through escrow. San Diego homeowners: the bill and exemptions are explained on checking the property tax bill.
Moving a parent here from out of state? Prop 19 doesn't carry over from another state. Moving a parent to North County.
Do it with PJ
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More: the care ladder · every senior waitlist · senior benefits checkup.
Sources: California State Board of Equalization, Proposition 19. Checked October 6, 2026.
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Questions people ask
How many times can a senior use Prop 19 in California?
Three times. Homeowners 55 or older can transfer their base year value to a replacement principal residence anywhere in California, bought within two years of the sale.
How do I file for a Prop 19 base year transfer in San Diego?
File form BOE-19-B with the County Assessor after both transactions are complete and you live in the new home, within three years of the purchase. It isn't done through escrow.
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